The tariff classification of a bath sponge from China and Taiwan.
Issued August 21, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.60.0030, 6302.93.1000
Headings: 6302
Product description
You submitted a sample of an oval bath sponge, identified in your letter as item number 7273RAW. The item is comprised of foam sponge which is covered entirely with terry knit fabric. The fabric may be composed of 100 percent polyester, 80 percent polyester and 20 percent cotton, 100 percent cotton or 80 percent cotton 20 percent polyester. It measures approximately 5 x 7 inches. Sewn to the back portion of the sponge is an elastic strap used for the insertion of a hand. This item is used in bathroom while bathing.
CBP rationale
The applicable subheading for the bath sponge if of 100 percent cotton or 80 percent cotton and 20 percent polyester will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton. The applicable subheading for the bath sponge if of 100 percent polyester or 80 percent polyester and 20 percent cotton will be 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction.
Full text
NY B87997 August 21, 1997 CLA-2-63:RR:NC:TA:349 B87997 CATEGORY: Classification TARIFF NO.: 6302.60.0030; 6302.93.1000 Mr. Edward J. Murray Paris Presents 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of a bath sponge from China and Taiwan. Dear Mr. Murray: In your letter dated July 15, 1997 you requested a classification ruling. You submitted a sample of an oval bath sponge, identified in your letter as item number 7273RAW. The item is comprised of foam sponge which is covered entirely with terry knit fabric. The fabric may be composed of 100 percent polyester, 80 percent polyester and 20 percent cotton, 100 percent cotton or 80 percent cotton 20 percent polyester. It measures approximately 5 x 7 inches. Sewn to the back portion of the sponge is an elastic strap used for the insertion of a hand. This item is used in bathroom while bathing. The applicable subheading for the bath sponge if of 100 percent cotton or 80 percent cotton and 20 percent polyester will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.9 percent ad valorem. The applicable subheading for the bath sponge if of 100 percent polyester or 80 percent polyester and 20 percent cotton will be 6302.93.1000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: pile or tufted construction. The rate of duty will be 6.8 percent ad valorem. The bath mitt of 100 percent cotton or 80 percent cotton 20 percent polyester falls within textile category designation 369. The bath mitt made from 100 percent polyester or 80 percent polyester and 20 percent cotton falls within textile category 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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